Excise Act, 2001 (S.C. 2002, c. 22)

Marginal note:Amalgamations

213. If two or more corporations (each of which is referred to in this section as a “predecessor”) are merged or amalgamated to form one corporation (in this section referred to as the “new corporation”), the new corporation is deemed to be a separate person from each of the predecessors for the purposes of this Act except that, for prescribed purposes, the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor.

PART 6ENFORCEMENT

Offences and Punishment

Marginal note:Unlawful production, sale, etc., of tobacco or alcohol

214. Every person who contravenes section 25, 27, 29, 60 or 62 is guilty of an offence and liable

(a) on conviction on indictment, to a fine of not less than $50,000 and not more than $1,000,000 or to imprisonment for a term of not more than five years, or to both; or

(b) on summary conviction, to a fine of not less than $10,000 and not more than $500,000 or to imprisonment for a term of not more than 18 months, or to both.

Marginal note:Punishment — section 30

215. (1) Every person who contravenes section 30 is guilty of an offence and liable

(a) on conviction on indictment, to a fine of not less than the amount determined under subsection (2) and not more than the amount determined under subsection (3) or to imprisonment for a term of not more than five years, or to both; or

(b) on summary conviction, to a fine of not less than the amount determined under subsection (2) and not more than the lesser of $100,000 and the amount determined under subsection (3) or to imprisonment for a term of not more than 18 months, or to both.

Marginal note:Minimum amount

(2) The amount determined under this subsection for an offence under subsection (1) is the greater of

(a) $3.144 multiplied by the number of kilograms of raw leaf tobacco to which the offence relates, and

(b) $1,000 in the case of an indictable offence and $500 in the case of an offence punishable on summary conviction.

Marginal note:Maximum amount

(3) The amount determined under this subsection for an offence under subsection (1) is the greater of

(a) $4.716 multiplied by the number of kilograms of raw leaf tobacco to which the offence relates, and

(b) $2,000 in the case of an indictable offence and $1,000 in the case of an offence punishable on summary conviction.

Marginal note:Punishment — section 32

216. (1) Every person who contravenes section 32 is guilty of an offence and liable

(a) on conviction on indictment, to a fine of not less than the amount determined under subsection (2) and not more than the amount determined under subsection (3) or to imprisonment for a term of not more than five years, or to both; or

(b) on summary conviction, to a fine of not less than the amount determined under subsection (2) and not more than the lesser of $500,000 and the amount determined under subsection (3) or to imprisonment for a term of not more than 18 months, or to both.

Marginal note:Minimum amount

(2) The amount determined under this subsection for an offence under subsection (1) is the greater of

(a) the total of

(i) $0.16 multiplied by the number of cigarettes to which the offence relates,

(ii) $0.11 multiplied by the number of tobacco sticks to which the offence relates,

(iii) $0.11 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and

(iv) $0.21 multiplied by the number of cigars to which the offence relates, and

(b) $1,000 in the case of an indictable offence and $500 in the case of an offence punishable on summary conviction.

Marginal note:Maximum amount

(3) The amount determined under this subsection for an offence under subsection (1) is the greater of

(a) the total of

(i) $0.24 multiplied by the number of cigarettes to which the offence relates,

(ii) $0.16 multiplied by the number of tobacco sticks to which the offence relates,

(iii) $0.16 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and

(iv) $0.65 multiplied by the number of cigars to which the offence relates, and

(b) $2,000 in the case of an indictable offence and $1,000 in the case of an offence punishable on summary conviction.